2024 (8) TMI 968 - AT - Income Tax

Appeal before the CIT(A)/NFAC with a delay of 407 days - CIT(A)/NFAC had dismissed the appeal without condoning the delay by stating that neither the appellant had filed any condonation petition nor any reasons were mentioned in Form No.35 - HELD THAT - Addl/JCIT(A) ought to have condoned the delay as the period from the date of passing the order by the AO, i.e. 09.12.2019 till 19.01.2021 is covered by the pandemic Covid-19 prevailed all over the country. Therefore, the said delay cannot be reckoned for the purpose of computation the limitation period by virtue of the judgment of the Hon ble Supreme Court in Cognizance for Extension of Limitation, In re 2021 (11) TMI 387 - SC ORDER read with judgment in Cognizance for Extension of Limitation, In re 2021 (3) TMI 497 - SC ORDER . Therefore direct the Addl./JCIT(A) to condone the delay and dispose of the appeal on merits. In the interest of justice, we deem it appropriate to remit the matter to the file of Addl/JCIT(A) for adjudication of the issue afresh on merits after giving due opportunity of hearing to the appellant. Appeal filed by the assessee is partly allowed for statistical purposes.

Summary

The appeal filed by the assessee against the order of the National Faceless Appeal Centre for the assessment year 2006-07 was partly allowed by the ITAT Pune. The Tribunal directed the Addl/JCIT(A) to condone the delay in filing the appeal due to the Covid-19 pandemic and remit the matter for adjudication on merits.